Download or read book Cost Accounting written by V. Rajasekaran and published by Pearson Education India. This book was released on 2010-09 with total page 836 pages. Available in PDF, EPUB and Kindle. Book excerpt: The book sets a new standard for cost accounting textbooks. It aims at equipping students with a solid grounding in the concepts of cost accounting. With rich pedagogy and an easy-to-understand approach, it meets the specific requirements of the undergraduate students of different Indian universities. This book can also be useful for the students of CA, CS, MBA and ICWA level of Indian universities.

Download or read book The Zero Marginal Cost Society written by Jeremy Rifkin and published by Macmillan + ORM. This book was released on 2014-04-01 with total page 344 pages. Available in PDF, EPUB and Kindle. Book excerpt: The New York Times–bestselling author describes how current trends will create an era when anything and everything is available for almost nothing. In The Zero Marginal Cost Society, New York Times–bestselling author Jeremy Rifkin uncovers a paradox at the heart of capitalism that has propelled it to greatness but is now taking it to its death—the inherent entrepreneurial dynamism of competitive markets that drives productivity up and marginal costs down, enabling businesses to reduce the price of their goods and services in order to win over consumers and market share. (Marginal cost is the cost of producing additional units of a good or service, if fixed costs are not counted.) While economists have always welcomed a reduction in marginal cost, they never anticipated the possibility of a technological revolution that might bring marginal costs to near zero, making goods and services priceless, nearly free, and abundant, and no longer subject to market forces. Now, a formidable new technology infrastructure—the Internet of things (IoT)—is emerging with the potential of pushing large segments of economic life to near zero marginal cost in the years ahead. Rifkin describes how the Communication Internet is converging with an Energy Internet and Logistics Internet to create a new technology platform that connects all. There are billions of sensors feeding Big Data into an IoT global neural network. Prosumers can connect to the network and use Big Data, analytics, and algorithms to accelerate efficiency, dramatically increase productivity, and lower the marginal cost of producing and sharing a wide range of products and services to near zero, just like they now do with information goods. The plummeting of marginal costs is spawning a hybrid economy—part capitalist market and part Collaborative Commons—with far reaching implications for society, according to Rifkin. Hundreds of millions of people are already transferring parts of their economic lives to the global Collaborative Commons. Prosumers are plugging into the IoT and making and sharing their own information, entertainment, green energy, and 3D-printed products at near zero marginal cost. Students are enrolling in free massive open online courses (MOOCs) that operate at near zero marginal cost. Social entrepreneurs are even bypassing the banking establishment and using crowdfunding to finance startup businesses as well as creating alternative currencies in the fledgling sharing economy. In this new world, social capital is as important as financial capital, access trumps ownership, sustainability supersedes consumerism, cooperation ousts competition, and “exchange value” in the capitalist marketplace is increasingly replaced by “sharable value” on the Collaborative Commons. Rifkin concludes that capitalism will remain with us, albeit in an increasingly streamlined role, primarily as an aggregator of network services and solutions, allowing it to flourish as a powerful niche player in the coming era. We are, however, says Rifkin, entering a world beyond markets where we are learning how to live together in an increasingly interdependent global Collaborative Commons.

Download or read book Marginal Costing written by Elizabeth Harris and published by Cima. This book was released on 1995-01 with total page 102 pages. Available in PDF, EPUB and Kindle. Book excerpt: Marginal costing provides vital information for making business decisions in both the private and public sectors of the economy. In order to make these decisions managers must be fully aware of the underlying concepts and of their limitations. This book describes cost behaviour and its relationship to business decisions. It compares marginal costing profit statements with those prepared under absorption costing principles. It also examines the role of marginal costing in various types of business decisions. Detailed examples with answers and full explanations are given throughout.

Download or read book Management Accounting written by Debarshi Bhattacharyya and published by Pearson Education India. This book was released on 2011 with total page 812 pages. Available in PDF, EPUB and Kindle. Book excerpt: Management Accounting is a comprehensive textbook with a focus on the essentials, designed to help students understand the basic concepts and practice underlying management accounting in a systematic manner. A balanced approach between theoretical and numerical aspects of the subject has been adopted to ensure ease and clarity in learning. The lucid writing, contents and organization of the chapters make the book eminently suitable for the undergraduate students of various Indian Universities.

Download or read book Electricity Marginal Cost Pricing written by Monica Greer and published by Elsevier. This book was released on 2012-03-13 with total page 369 pages. Available in PDF, EPUB and Kindle. Book excerpt: Packed with case studies and practical real-world examples, Electricity Marginal Cost Pricing Principles allows regulators, engineers and energy economists to choose the pricing model that best fits their individual market. Written by an author with 13 years of practical experience, the book begins with a clear and rigorous explanation of the theory of efficient pricing and how it impacts investor-owned, publicly-owned, and cooperatively-owned utilities using tried and true methods such as multiple-output, functional form, and multiproduct cost models. The author then moves on to include self-contained chapters on applying estimating cost models, including a cubic cost specification and policy implications while supplying actual data and examples to allow regulators, energy economists, and engineers to get a feel for the methods with which efficient prices are derived in today's challenging electricity market. - A guide to cost issues surrounding the generation, transmission, and distribution of electricity - Clearly explains cost models which can yield the marginal cost of supplying electricity to end-users - Real-world examples that are practical, meaningful, and easy to understand - Explans the policy implications of each example - Provide suggestions to aid in the formation of the optimal market price

Download or read book Cost Accounting Principles And Practice written by Dutta and published by Pearson Education India. This book was released on 2004 with total page 884 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book Cost Accounting written by and published by Academic Publishers. This book was released on with total page 1052 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book Cost Accounting And Control Systems written by R.j.reddy and published by APH Publishing. This book was released on with total page 228 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book Cost Accounting for Management Decisions written by Patel Bhavesh M and published by Allied Publishers. This book was released on 1997 with total page 584 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book Accounting Costing and Management written by Riad Izhar and published by Oxford University Press, USA. This book was released on 2001 with total page 516 pages. Available in PDF, EPUB and Kindle. Book excerpt: An updated edition to cover the requirements of the 2000 A Level specifications. This book is also useful as an introduction to professional accounting courses. Numerous examples and exercises.

Download or read book Cost and Management Accounting by Dr B K Mehta written by Dr. B. K. Mehta and published by SBPD Publications. This book was released on 2020-07-03 with total page 295 pages. Available in PDF, EPUB and Kindle. Book excerpt: Cost Accounting 1. Cost Accounting—Meaning, Importance and Evaluation, 2. Elements of Cost and their Classification, 3. Materials Control and Valuation, 4. Labour Cost Control, 5. Expenses/Overheads, 6. Overheads—Machine-Hour Rate, 7. Single or Unit or Output Costing, 8. Calculation of Tender Price or Quotation Price, 9. Production Account or Manufacturing Account, 10. Contract Costing, 11. Process Cost Accounting, 12. Reconciliation of Cost and Financial Accounts. Management Accounting 1. Business Budgeting, 2. Budgetary Control, 3. Marginal Costing and Absorption Costing, 4. Break-Even-Point or Cost Volume Profit Analysis, 5. Standard Costing and Cost Variance Analysis, 6. Decision Accounting and Marginal Costing System. SYLLABUS Unit I : Introduction : Meaning, Objectives and Advantages of Cost Accounting, Difference between Financial, Cost and Management Accounting, Cost Concepts and Classifications, Role of Cost Accountant in an Organization. Unit II : Elements of Cost (a) Materials : Material/Inventory Control-Concept and Techniques, Accounting and Control of Purchases, Storages and Issues of Materials, Method of Pricing of Material Issues—FIFO, LIFO, Simple Average, Weighted Average, Replacement, Standard Treatment of Material Losses. (b) Overhead : Classification, Allocation, Apportionment and Absorption of Overhead. Unit III : Methods of Costing : Unit Costing-Preparation of Statement of Cost, Cost Sheet and Quotations, Contract Costing, Process Costing-Process Losses, Joint and By-products, Reconciliation of Cost and Financial Accounts. Unit IV : Budgeting and Budgetary Control : Concept of Budget and Budgetary Control, Objectives, Merits and Limitations, Types of Budgets—Sales Budget, Production Budget, Material Budget and Cash Budget, Fixed and Flexible Budget. Unit V : Standard Costing and Variance Analysis : Meaning of Standard Cost and Standard Costing, Advantages, Limitations and Applications, Variance Analysis—Meterial and Labour. UnitVI : Absorption Versus Variable Costing : Distinctive Features and Income Determination. Cost-Volume Profit Analysis : Break-even Analysis, Contribution/Sales Ratio, Margin of Safety, Angle of Incidence. Decision Making—Shut Down or Open, Import or Production, Price Determination, Key Factor—Material, Make or Buy.

Download or read book Cost Accounting written by Dr. Saroj Kumar and published by Thakur Publication Private Limited. This book was released on 2024-05-01 with total page 384 pages. Available in PDF, EPUB and Kindle. Book excerpt: According to the New Syllabus of ‘University of Lucknow’ as per the semester system

Download or read book Cost Accounting SBPD Publications written by Dr. R. N. Khandelwal and published by SBPD Publications. This book was released on 2021-12-02 with total page 615 pages. Available in PDF, EPUB and Kindle. Book excerpt: 1. Cost Accounting : Meaning, Nature, Scope and Importance, 2. Cost : Concepts, Elements and Classification, 3. Materials Control and Valuation, 4. Labour Cost Control, 5. Expenses/Ouerhead, 6. Ouerheads : Collection, Allocation, Apportionment and Absorption [Including Machine hour Rate], 7. Single or Unit or Output Costing, 8. Calculation of Quotation, Estimates or Tender Price, 9. Job, Batch and Contract Costing, 10. Process Costing, 11. Reconciliation of Cost and Financial Accounts, 12. Cost Audit, 13. Operating Costing, 14. Cost Control Accounts or Non-Integrated Accounts, 15. Integrated Accounts, 16. Marginal Costing and Break-Even Analysis.

Download or read book Cost Accounting NEP 2020 written by Dr. R. N. Khandelwal and published by SBPD Publications . This book was released on 2023-06-10 with total page 590 pages. Available in PDF, EPUB and Kindle. Book excerpt: 1. Cost Accounting : Meaning, Nature, Scope and Importance, 2. Cost : Concepts, Elements and Classification, 3. Materials Control and Valuation, 4. Labour Cost Control, 5. Expenses/Overhead, 6. Overheads : Collection, Allocation, Apportionment and Absorption-Including Machine-Hour Rate, 7. Single or Unit or Output Costing, 8. Calculation of Quotation, Estimates or Tender Price, 9. Job, Batch and Contract Costing, 10. Operating Costing, 11. Process Costing, 12. Reconciliation of Cost and Financial Accounts, 13. Marginal Costing and Break-Even Analysis, 14. Standard Costing. Data, 18. Graphic Presentation of Data, Appendix (Log-Antilog Table).

Download or read book Cost Accounting by Dr R N Khandelwal written by Dr. R. N. Khandelwal and published by SBPD Publications. This book was released on 2020-07-01 with total page 591 pages. Available in PDF, EPUB and Kindle. Book excerpt: 1. Cost Accounting : Meaning, Nature, Scope and Importance, 2. Cost : Concepts, Elements and Classification, 3. Materials Control and Valuation, 4. Labour Cost Control, 5. Expenses/Overhead, 6. Overheads : Collection, Allocation, Apportionment and Absorption-Including Machine-Hour Rate, 7. Single or Unit or Output Costing, 8. Calculation of Quotation, Estimates or Tender Price, 9. Job, Batch and Contract Costing, 10. Operating Costing, 11. Process Costing, 12. Reconciliation of Cost and Financial Accounts, 13. Marginal Costing and Break-Even Analysis, 14. Standard Costing. Data, 18. Graphic Presentation of Data,Appendix (Log-Antilog Table).

Download or read book Theory in Cost Accounting written by I. Narsis and published by Atlantic Publishers & Dist. This book was released on 2009 with total page 220 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book CIMA Study Systems 2006 Management Accounting Fundamentals written by Janet Walker and published by Elsevier. This book was released on 2005-07-07 with total page 500 pages. Available in PDF, EPUB and Kindle. Book excerpt: Updated to incorporated legislative and syllabus changes, the 2006 CIMA Study Systems provide complete study material for the May and November 2006 exams. Each title contains practice questions throughout, a complete revision section, topic summaries, and a recommended reading list.